scholarly journals An Overview and Classification of Tolerance Compensation Methods

Author(s):  
Alexander Aschenbrenner ◽  
Benjamin Schleich ◽  
Sandro Wartzack

AbstractTechnological advances as well as novel manufacturing and design paradigms, such as industry 4.0 and digitalization, offer new opportunities for innovative products. However, they also increase the product complexity and cause new challenges in the production process. Therefore, agile production approaches are crucial. Tolerance compensation provides more flexibility in the production process, as demands on dimensional accuracy of the components are reduced. As a result, tolerance compensation also offers the possibility of reducing production costs without compromising product quality. Nevertheless, tolerance compensation is often considered a reactive intervention to reduce the number of out-of-spec parts a posteriori instead of including it in the early stages of Geometrical Variations Management. The contribution tackles this issue by characterizing and categorizing different methods of tolerance compensation as well as providing design guidelines for the application of tolerance compensation methods. This enables design engineers to select a suitable tolerance compensation method for different applications.

Author(s):  
Nguyen Thi Kim Huyen

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.


Upravlenie ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 24-30
Author(s):  
A. O. Ivanov

The article gives an overview, performs analysis and classification of successful managerial practices applied at Russian industrial enterprises in the framework of the national project “Labour productivity and employment support”. The paper emphasizes the main factors of labour productivity growth as follows: investment policy, growth of human capital, and efficient use of managerial capital of enterprise. In order to determine the need of enterprises to increase labour productivity, the author proposes four universal criteria that signal the existing inefficiency even before the loss of competitiveness: 1) the dynamics of labour productivity in the company is not positive during a given period; 2) the company is behind competitors by labour productivity indicator; 3) the company is behind competitors by labour productivity growth rates indicator for a certain period; 4) unit production costs rise. These criteria allow you to take into account the situation both within the enterprise and in comparison with other enterprises. Each criteria can be considered separately or in combination with the others, applied to enterprises of different industries, specialization, and scale. Criteria indicate the direction of development in which the company is experiencing difficulties at the moment, or may experience them in the future.


2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village


2021 ◽  
Vol 15 ◽  
Author(s):  
Weishi Li ◽  
Kuanting Wang ◽  
Shiaofen Fang

Background: Selective laser melting is the best-established additive manufacturing technology for high-quality metal part manufacturing. However, the widespread acceptance of the technology is still underachieved, especially in critical applications, due to the absence of a thorough understanding of the technology, although several benchmark test artifacts have been developed to characterize the performance of selective laser melting machines. Objective: The objective of this paper is to inspire new designs of benchmark test artifacts to understand the selective laser melting process better and promote the acceptance of the selective laser melting technology. Method: The existing benchmark test artifacts for selective laser melting are analyzed comparatively, and the design guidelines are discussed. Results: The modular approach should still be adopted in designing new benchmark test artifacts in the future, and task-specific test artifacts may also need to be considered further to validate the machine performance for critical applications. The inclusion of the design model in the manufactured artifact, instead of the conformance to the design specifications, should be evaluated after the artifact is measured for the applications requiring high-dimensional accuracy and high surface quality. Conclusion: The benchmark test artifact for selective laser melting is still under development, and a breakthrough of the measuring technology for internal and/or inaccessible features will be beneficial for understanding the technology.


Author(s):  
К.Н. Привалова ◽  
Р.Р. Каримов

Исследования по определению энергетической эффективности пастбищных систем со злаковыми и бобово-злаковыми травостоями проведены в Федеральном научном центре кормопроизводства и агроэкологии им. В. Р. Вильямса. В статье приведены результаты агроэнергетической оценки многовариантных пастбищных систем со злаковыми травостоями, созданными в 1946 году. Даны количественные показатели по сбору обменной энергии, совокупным затратам на её производство, окупаемости затрат в зависимости от системы ведения пастбищ. Изучена эффективность совокупных затрат в виде овеществлённого труда (на семена, удобрения, сельскохозяйственные машины, средства огораживания загонов и прочее) и живого труда (работы трактористов, пастухов и строителей и др.). Обоснована высокая агроэнергетическая эффективность изучаемых пастбищных систем благодаря мобилизации в продукционный процесс природных факторов, долевое участие которых в структуре производства обменной энергии составило 69–84%. Природные факторы, участвующие в продукционном процессе луговых агроэкосистем, характеризуются большим разнообразием. Это не только использование солнечной энергии и азотфиксация бобовыми травами, но и долголетие травостоев, самовозобновление фитоценозов, дерновообразовательный процесс (повышение плодородия почвы), получение дешёвого корма и улучшение здоровья животных при летнем выпасе. Роль возобновляемых природных факторов выявлена на основе балансового метода, принятого в экономике (по разнице сбора обменной энергии и антропогенных затрат). Благодаря ведущей роли природных факторов в структуре произведённой продукции агроэнергетический коэффициент окупаемости совокупных затрат антропогенной энергии (АК) за счёт сбора обменной энергии достигал 3–6 раз в среднем за 45 лет. Разработанные в результате долголетних исследований многовариантные энергосберегающие пастбищные системы обосновывают возможность рекомендовать их производству с учётом применения различного уровня энергозатрат. Ключевые слова: культурные пастбища, системы ведения, долголетние травостои, сбор обменной энергии, совокупные антропогенные затраты, окупаемость затрат. The investigation was conducted at the Federal Williams Research Center of Fodder Production and Agroecology and was aimed at testing energy efficiency of gramineous and legume-gramineous swards. This article presents the results obtained on pasture ecosystems with gramineous planted in 1946. Exchange energy yield, total production costs and economic effectiveness were analyzed. Total production costs comprised costs for seeds, fertilizers, machinery, construction materials, labor, etc. Introduction of natural factors into the production process resulted in higher energy efficiency. Their share amounted to 69–84% in the final exchange energy yield. There are a lot of natural factors that affect grass productivity such as solar energy, nitrogen-fixation, sward longevity and regeneration, soil fertility, low-cost feed production, and livestock health. The value of natural factors was determined according to the balance method (by the difference between exchange energy yield and anthropogenic costs). Since environmental factors had a leading role in the production process, the return rate raised by 3–6 times for 45 years due to exchange energy increase. Therefore, pasture ecosystems developed can be recommended for a large-scale forage production.


Author(s):  
Antonina Kosiak ◽  
Olena Lytovchenko

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization. The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.


Author(s):  
Maksim A. Asaul ◽  
◽  
Nikita S. Zaitsev ◽  

It is established to what extent an innovative system, limited by the framework of a region - a subject of the Russian Federation, is capable of expanded reproduction. The spatial contours of the local innovation system are justified by the boundaries of the macroregion. The classification of domestic innovation systems on a spatial basis is carried out. The problems that do not contribute to the implementation of the entire chain of the innovation process in the local innovation system are formulated: from the generation of knowledge to the production of finished innovative products.


Author(s):  
Hans-Christian Möhring ◽  
Dina Becker ◽  
Rocco Eisseler ◽  
Thomas Stehle ◽  
Tim Reeber

AbstractHybrid manufacturing processes are known for combining the advantages of additive manufacturing and more traditional manufacturing processes such as machining to create components of complex geometry while minimising material waste. The trend towards lightweight design, especially in view of e-mobility, gives aluminium materials an important role to play. This study examines the use of aluminium alloys in laser metal wire deposition (LMWD) processes with subsequent subtractive machining, which is considerably more difficult due to the different process-related influences. The investigations are focussed on the influence of the differently controlled laser power on the shape accuracy, the microstructure, and the hardness of the AlMg5 test components after the LMWD process with subsequent subtractive machining by turning. The long-term goal of the investigations is to increase the stability of the hybrid production process of AlMg5 components with defined dimensional accuracy and mechanical properties.


Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.


2021 ◽  
Vol 4 (5) ◽  
pp. 12-19
Author(s):  
Bahodir Hasanov ◽  
◽  
Farangiz Kenjaeva ◽  

The article examines the influence of technological features of enterprises on the classification and assessment of costs, as well as on the calculation of production costs in management accounting.Scientific proposals and practical recommendations for ensuring financial stability are given as a result of the analysisof the technical and economic state of the enterprise.Кеуwords:Technological processes, technical requirements, rationing, classification of costs, cost estimation, cost calculation


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